www.davkoplacevalci.com

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Iz sklopa – modula:
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm; margin-left:7.1pt;margin-right:0cm'>

ZAKONODAJA/Delo in prispevki/Delovna razmerja/KP – zbirni podatki/
…
</div>

 

ZBIRNI PODATKI
PO KOLEKTIVNIH POGODBAH ZA GOSPODARSKE DEJAVNOSTI

– april
2026

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

1. KP ZA
DEJAVNOST TRGOVINE SLOVENIJE (<a href=
"https://www.superdavki.com/article/26268/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

930,30
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

966,01
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.023,38
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.092,42
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.217,68
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.346,10
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.605,40
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="234" valign="top" style=
'width:175.5pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="265" valign="top" style=
'width:7.0cm;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:43.5pt'>
<td width="234" rowspan="3" valign="top" style=
'width:175.5pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- najmanj 7,04
€
</td>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>
- 85% cene javnega
prevoza
- 0,20 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- 6 do 8 ur: 7,94
€

- 8 do 12 ur: 11,34
€

- nad 12 ur: 22,40
€

in največ do višine
Davčne uredbe*
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:43.5pt'>

- najmanj v višini
<a href="https://www.superdavki.com/article/27294/ref_cat/54"
target="_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:10.55pt'>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.55pt'>

PREVOZ na
službenem potovanju
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:21.75pt'>
<td width="265" valign="top" style=
'width:7.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:21.75pt'>

- 0,43 € / km v primeru uporabe
lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="214" valign="top" style=
'width:160.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:21.75pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
<tr>
<td width="713" colspan="3" valign="top" style=
'width:534.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Povračila
stroškov v zvezi z delom (razen nadomestila za ločeno
življenje) se uskladijo 1. julija tekočega leta z inflacijo,
merjeno z indeksom cen življenjskih potrebščin SURS I-VI tekočega
leta/I-VI preteklega leta.
</td>
<td width="235" valign="top" style=
'width:176.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

2. KP ZA
KMETIJSTVO IN ŽIVILSKO INDUSTRIJO SLOVENIJE (<a href=
"https://www.superdavki.com/article/25075/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih – od 01.01.2026 do 31.12.2026
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="95%" style=
'width:95.0%;border-collapse:collapse;border:none'>
<tr>
<td width="66" valign="top" style=
'width:49.3pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="57" valign="top" style=
'width:42.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="56" valign="top" style=
'width:41.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="57" valign="top" style=
'width:42.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="83" valign="top" style=
'width:62.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="57" valign="top" style=
'width:43.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:54.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="44" valign="top" style=
'width:33.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:30.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="66" style=
'width:49.3pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.189,07
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.248,53
</td>
<td width="63" style=
'width:47.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.310,95
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.442,05
</td>
<td width="57" style=
'width:42.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.586,25
</td>
<td width="56" style=
'width:41.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.744,88
</td>
<td width="57" style=
'width:42.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="83" style=
'width:62.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.919,37
</td>
<td width="57" style=
'width:43.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.111,30
</td>
<td width="44" style=
'width:33.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:30.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="231" valign="top" style=
'width:173.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:200.0pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:160.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.5pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="231" rowspan="3" valign="top" style=
'width:173.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 7,00 €

- 7,00 €
(organizirana prehrana / delavec je iz utemeljenih razlogov ne more
uživati)

- 0,99 € za vsako
dopolnjeno uro prisotnosti na delu po več kot 8 ur (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- 100% cene javnega
prevoza
- 0,19 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 6 do 8 ur: 6,12
€

- 8 do 12 ur: 9,00
€

- nad 12 ur: 18,00
€
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.5pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- za leto 2026 še
ni podatka
</td>
</tr>
<tr style='height:10.15pt'>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.15pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.15pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="267" valign="top" style=
'width:200.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:160.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

5. KP GRADBENIH
DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/25634/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="94%" style=
'width:94.24%;border-collapse:collapse;border:none'>
<tr>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
</tr>
<tr>
<td width="59" style=
'width:44.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

763,95
</td>
<td width="59" style=
'width:44.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

847,93
</td>
<td width="59" style=
'width:44.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

939,81
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.041,24
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.104,41
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.230,72
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.307,29
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.378,11
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.596,31
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.634,59
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.837,47
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.979,10
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.191,58
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="230" valign="top" style=
'width:172.25pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="273" valign="top" style=
'width:204.7pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="212" valign="top" style=
'width:159.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:174.7pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:24.25pt'>
<td width="230" rowspan="3" valign="top" style=
'width:172.25pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- 6,80 €

- 0,85 € za vsako
dopolnjeno uro prisotnosti na delu po 8. urah prisotnosti na
delu
</td>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- 0,19 € / km
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81 €

Znižanja višine dnevnic v primeru
zagotovljene prehrane
</td>
<td width="233" rowspan="3" valign="top" style=
'width:174.7pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- za leto 2026 še
ni podatka
</td>
</tr>
<tr style='height:14.45pt'>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.45pt'>
PREVOZ na službenem
potovanju
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.45pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:24.25pt'>
<td width="273" valign="top" style=
'width:204.7pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
- 0,25 € / km v primeru, da
delavec pretežni del delovnih dni v mesecu uporablja lastno
prevozno sredstvo v službene namene
</td>
<td width="212" valign="top" style=
'width:159.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

6. KP
KOMUNALNIH DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/26587/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.48%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:46.95pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="60" valign="top" style=
'width:44.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="76" valign="top" style=
'width:57.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="60" valign="top" style=
'width:45.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="61" valign="top" style=
'width:45.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="61" valign="top" style=
'width:45.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:46.95pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

675,73
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

736,19
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

814,76
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

953,82
</td>
<td width="60" style=
'width:44.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.038,43
</td>
<td width="59" style=
'width:44.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="76" style=
'width:57.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.376,95
</td>
<td width="60" style=
'width:45.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.703,39
</td>
<td width="61" style=
'width:45.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.187,01
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.610,12
</td>
<td width="39" style=
'width:29.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in regres
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.3pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €
</td>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini cene javnega
prevoza
- 0,21 € / km (kadar ni
možnosti javnega prevoza oz. v primeru izrednega prihoda na delo (z
lastnim ali javnim prevoznim sredstvom)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.3pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
najmanj 1.620,00 €
od 1.1.2026 dalje
</td>
</tr>
<tr style='height:9.55pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.55pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:22.55pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.55pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:22.55pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

7. KP
DEJAVNOSTI GOSTINSTVA IN TURIZMA (<a href=
"https://www.superdavki.com/article/25731/ref_cat/138" target=
"_top">Kolektivna pogodba</a>)
</div>

 

Najnižje osnovne
plače pri delodajalcih, ki kot glavno dejavnost opravljajo eno od
dejavnosti iz 2. člena KP (razen dejavnost 92.001 in 92.002 – od
1.1.2025 naprej:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

920,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.020,00
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.060,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.200,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.320,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.450,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.550,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.650,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Najnižje plače pri
delodajalcih, ki kot glavno dejavnost opravljajo dejavnost 92.001
in 92.002 – od 1.1.2025 do 30.6.2026:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

800,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

900,00
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

950,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.050,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.200,00
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.400,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.500,00
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,49 € - usklajen
znesek v januarju 2026 ((znesek se usklajuje vsakih 6 mesecev,
januarja in julija, s količnikom rasti cen prehrambnih
izdelkov)

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur (v primeru, da
delo traja 10 ali več ur) – znesek je usklajen v januarju 2026
(znesek se usklajuje vsakih 6 mesecev, januarja in julija, s
količnikom rasti cen prehrambnih izdelkov)
</td>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % stroškov najcenejšega
javnega prevoza
- 0,20 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- za leto 2026 še ni
podatka
</td>
</tr>
<tr style='height:11.4pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:11.4pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:11.4pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

8. KP ZA
DEJAVNOST KOVINSKIH MATERIALOV IN LIVARN (<a href=
"https://www.superdavki.com/article/26245/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="101%" style=
'width:101.24%;margin-left:-8.8pt;border-collapse:collapse;border:none'>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IIII
</td>
<td width="62" valign="top" style=
'width:46.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="51" valign="top" style=
'width:38.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="51" valign="top" style=
'width:37.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="52" valign="top" style=
'width:38.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="33" valign="top" style=
'width:25.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

675,12
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

746,46
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

821,28
</td>
<td width="62" style=
'width:46.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

937,86
</td>
<td width="51" style=
'width:38.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.024,86
</td>
<td width="51" style=
'width:37.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.195,38
</td>
<td width="52" style=
'width:38.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.398,96
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.599,06
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="33" style=
'width:25.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

3,88
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,29
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,72
</td>
<td width="62" style=
'width:46.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,39
</td>
<td width="51" style=
'width:38.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,89
</td>
<td width="51" style=
'width:37.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

6,87
</td>
<td width="52" style=
'width:38.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

8,04
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

9,19
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="33" style=
'width:25.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €

- 0,99 € za vsako
dopolnjeno uro prisotnosti na delu po osmih urah
</td>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj v višini 80 % cene
najcenejšega javnega prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- za leto 2026 še ni
podatka
</td>
</tr>
<tr style='height:9.15pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.15pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.15pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="266" valign="top" style=
'width:199.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (Uredba - davčna*)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

9. KP ZA
PAPIRNO IN PAPIRNO PREDELOVALNO DEJAVNOST (<a href=
"https://www.superdavki.com/article/26244/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.277,72
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.277,72
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.277,72
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.405,51
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.533,27
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.661,04
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.916,59
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.299,90
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.555,45
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 6,40 €

-
0,80 za vsako uro dela nad 8 ur
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v višini 70 %
cene najcenejšega javnega prevoza
- 0,16 € / km
(kadar ni možnosti javnega prevoza)
- napotitev
delavca na delo v drug kraj: do 100 % povračila najcenejšega
stroška prevoza
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:8.75pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.75pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.75pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

10. KP GRAFIČNE
DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/26692/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

712,52
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

783,79
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

869,30
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

976,16
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.111,55
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.275,42
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.446,44
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.002,21
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.415,45
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:34.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 7,15 €

-
0,89 € za vsako uro dela nad 8 ur
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v višini 0,18 €
/ km
- v primeru
napotitve delavca na delo v drug kraj – 0,18 € / km
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

- 63,5 % do 70 % zadnjega
znanega podatka povprečne mesečne plače na zaposlenega v Republiki
Sloveniji
</td>
</tr>
<tr style='height:12.8pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.8pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.8pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:34.0pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

11. KP ZA
DEJAVNOST ELEKTROINDUSTRIJE SLOVENIJE (<a href=
"https://www.superdavki.com/article/26205/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="93%" style=
'width:93.5%;border-collapse:collapse;border:none'>
<tr>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="53" valign="top" style=
'width:39.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="55" valign="top" style=
'width:41.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="55" valign="top" style=
'width:41.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="61" style=
'width:45.7pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

684,35
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

700,85
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

768,86
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

865,75
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

944,08
</td>
<td width="53" style=
'width:39.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.098,69
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.278,02
</td>
<td width="55" style=
'width:41.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" style=
'width:41.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.459,40
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.717,08
</td>
<td width="35" style=
'width:26.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:161.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.65pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80 % cene javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.65pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- za leto 2026 še ni
podatka
</td>
</tr>
<tr style='height:12.85pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

12. KP
ČASOPISNO INFORMATIVNA IN REVIJALNA DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="41" valign="top" style=
'width:31.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.4pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

451,99
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

519,79
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

587,58
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

655,38
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

768,38
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

994,37
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.175,17
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.491,55
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.717,55
</td>
<td width="41" style=
'width:31.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

KP ZALOŽNIŠKA
DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

646,04
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

708,56
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

771,08
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

833,60
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

948,22
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.146,20
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.344,18
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.656,78
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.886,02
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

KP KNJIGOTRŠKA
DEJAVNOST (<a href=
"https://www.superdavki.com/article/25338/ref_cat/138" target=
"_top">Tarifna priloga</a>)

 

Izhodiščne plače po
tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

646,04
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

708,56
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

771,08
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

833,60
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

948,22
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.146,20
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.344,18
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.656,78
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.886,02
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki za KP časopisno informativne in revijalne
dejavnosti, založniške in knjigotrške dejavnosti
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="272" valign="top" style=
'width:204.1pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="201" valign="top" style=
'width:150.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="239" valign="top" style=
'width:179.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 6,50
EUR

- 0,85 € za vsako
uro dela nad 8 ur (v kolikor delavec dela 10 ur ali več)
</td>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini 100% cene
najcenejšega javnega prevoza; oz.
- v višini 0,21 EUR za poln km,
v kolikor delavec ne more uporabljati javnega prevoza
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="239" rowspan="3" valign="top" style=
'width:179.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini 70% zadnjega znanega
podatka povprečne plače na zaposlenega v RS
</td>
</tr>
<tr style='height:14.25pt'>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.25pt'>
PREVOZ na službenem
potovanju
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.25pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="272" valign="top" style=
'width:204.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="201" valign="top" style=
'width:150.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

13. KP ZA
KOVINSKO INDUSTRIJO SLOVENIJE (<a href=
"https://www.superdavki.com/article/24115" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="53" valign="top" style=
'width:40.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="61" valign="top" style=
'width:45.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="54" valign="top" style=
'width:40.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="55" valign="top" style=
'width:41.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="55" valign="top" style=
'width:41.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

650,76
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

709,92
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

786,48
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

896,10
</td>
<td width="54" style=
'width:40.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

976,14
</td>
<td width="53" style=
'width:40.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.143,18
</td>
<td width="54" style=
'width:40.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.332,84
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.520,76
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.799,16
</td>
<td width="35" style=
'width:26.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="62" valign="top" style=
'width:46.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,74
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,08
</td>
<td width="61" style=
'width:45.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

4,52
</td>
<td width="61" style=
'width:45.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,15
</td>
<td width="54" style=
'width:40.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,61
</td>
<td width="53" style=
'width:40.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,57
</td>
<td width="54" style=
'width:40.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

7,66
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="55" style=
'width:41.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

8,74
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

10,34
</td>
<td width="35" style=
'width:26.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:161.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.65pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.8pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80 % cene
najcenejšega javnega prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.65pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="261" valign="top" style=
'width:195.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (Uredba - davčna*)
</td>
<td width="216" valign="top" style=
'width:161.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

14. KP ZA
ZAVAROVALSTVO SLOVENIJE (<a href=
"https://www.superdavki.com/article/25336/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.100,00
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.200,00
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.500,00
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.700,00
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.100,00
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="233" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="271" valign="top" style=
'width:202.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="210" valign="top" style=
'width:157.85pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="233" rowspan="3" valign="top" style=
'width:175.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za vsako dopolnjeno uro,
ki jo prebije na delu nad 8 ur
</td>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v višini najcenejšega javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.05pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:7.3pt'>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:7.3pt'>
PREVOZ na službenem
potovanju
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:7.3pt'>

DNEVNICE v tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="271" valign="top" style=
'width:202.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
neosvinčenega motornega bencina
95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="210" valign="top" style=
'width:157.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

16. KP ZA
DEJAVNOSTI PRIDOBIVANJA IN PREDELAVE NEKOVINSKIH RUDNIN SLOVENIJE
(<a href="https://www.superdavki.com/article/24356/ref_cat/138"
target="_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

615,36
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

683,74
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

758,33
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

849,49
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

957,23
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.075,34
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.164,43
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.307,40
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.653,41
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="238" valign="top" style=
'width:178.55pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.95pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="210" valign="top" style=
'width:157.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.25pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:38.75pt'>
<td width="238" rowspan="3" valign="top" style=
'width:178.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- 4,00 € (podatek
za leto 2013) – naveden znesek ni usklajen - usklajuje se januarja
tekočega leta za rast cen prehrambnih izdelkov (tj. hrana in
brezalkoholne pijače) v preteklem letu (glej 2. točko
TP)

 
</td>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>
- 70 % cene najcenejšega
prevoza
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- 6 do 8 ur: 7,45
€

- 8 do 12 ur: 10,68
€

- nad 12 ur: 21,39 €
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.25pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:8.55pt'>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.55pt'>
PREVOZ na službenem
potovanju
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:8.55pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:38.75pt'>
<td width="267" valign="top" style=
'width:199.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="210" valign="top" style=
'width:157.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:38.75pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

17. KP ZA
TEKSTILNE, OBLAČILNE, USNJARSKE IN USNJARSKO-PREDELOVALNE
DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/26266/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="55" valign="top" style=
'width:41.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="52" valign="top" style=
'width:39.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" valign="top" style=
'width:41.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="56" valign="top" style=
'width:41.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="71" valign="top" style=
'width:53.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="65" valign="top" style=
'width:48.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="36" valign="top" style=
'width:27.15pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

900,00
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

950,00
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.050,00
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.050,00
</td>
<td width="55" style=
'width:41.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="52" valign="top" style=
'width:39.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="55" style=
'width:41.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.475,00
</td>
<td width="56" style=
'width:41.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="71" style=
'width:53.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.675,00
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="65" style=
'width:48.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="36" style=
'width:27.15pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="267" valign="top" style=
'width:199.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="214" valign="top" style=
'width:160.25pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="232" valign="top" style=
'width:174.3pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:14.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.45pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- 6,00 €

- 0,75 € za vsako
dopolnjeno uro prisotnosti na delu po osmih urah
</td>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
- 80% cene najcenejšega javnega
prevoza na delo oziroma
- 0,16 € / km
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- 6 do 8 ur: 7,30
€

- 8 do 12 ur: 10,47
€

- nad 12 ur: 20,97 €

Znižanja višine dnevnic v primeru
zagotovljene prehrane
</td>
<td width="232" rowspan="3" valign="top" style=
'width:174.3pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**, povišane za 6 %
</td>
</tr>
<tr style='height:14.5pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
PREVOZ na službenem
potovanju
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:14.5pt'>
<td width="267" valign="top" style=
'width:199.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>
- v Sloveniji - 0,32 € / km v
primeru uporabe lastnega vozila
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="214" valign="top" style=
'width:160.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:14.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

18. KP ZA
LESARSTVO (<a href="https://www.superdavki.com/article/18353"
target="_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

477,92
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

521,76
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

574,94
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

637,26
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

712,24
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

831,92
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

937,07
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:196.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.0pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="235" valign="top" style=
'width:176.05pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:176.95pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 60% najcenejše
možnosti prihoda na delo in z dela
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="235" rowspan="3" valign="top" style=
'width:176.05pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:12.85pt'>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:196.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.0pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

19. KP ZA
CESTNI POTNIŠKI PROMET (<a href=
"https://www.superdavki.com/article/26132/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="34" valign="top" style=
'width:25.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="62" valign="top" style=
'width:46.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="62" valign="top" style=
'width:46.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="52" valign="top" style=
'width:38.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="51" valign="top" style=
'width:38.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="52" valign="top" style=
'width:38.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="53" valign="top" style=
'width:40.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="53" valign="top" style=
'width:40.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="60" valign="top" style=
'width:44.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="58" valign="top" style=
'width:43.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="33" valign="top" style=
'width:24.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="34" style=
'width:25.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

842,36
</td>
<td width="62" style=
'width:46.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

875,23
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

958,13
</td>
<td width="62" style=
'width:46.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.080,66
</td>
<td width="52" style=
'width:38.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.174,68
</td>
<td width="51" style=
'width:38.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.385,42
</td>
<td width="52" style=
'width:38.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.524,48
</td>
<td width="53" style=
'width:40.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="53" style=
'width:40.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="58" style=
'width:43.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="33" style=
'width:24.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
<tr>
<td width="102" valign="top" style=
'width:76.3pt;border:solid windowtext 1.0pt; border-top:none;background:white;padding:0cm 5.4pt 0cm 5.4pt'>

za vozno osebje
</td>
<td width="34" style=
'width:25.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.300,00
</td>
<td width="812" colspan="14" style=
'width:609.3pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.1pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
6,70 €

- 0,99 € za vsako
nadaljnjo uro prisotnosti na delu nad 8 ur (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najnižja cena vozovnice
javnega prevoza
- 0,18 € / km (kadar ni
možnosti javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.1pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj v
višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:9.05pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

27. KP
PREMOGOVNIŠTVA SLOVENIJE (<a href=
"https://www.superdavki.com/article/26719" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

723,32
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

867,99
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

954,79
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1121,15
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1265,82
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1533,45
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1960,21
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2640,13
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3144,29
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.15pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="233" valign="top" style=
'width:175.1pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>
- 0,21 € za vsak polni
kilometer
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="233" rowspan="3" valign="top" style=
'width:175.1pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 70% povprečne plače predpreteklega
meseca zaposlenih v RS
</td>
</tr>
<tr style='height:9.05pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

28. KP
ELEKTROGOSPODARSTVA (<a href=
"https://www.superdavki.com/article/26237/ref_cat/30" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="63" style=
'width:47.0pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

732,58
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

879,09
</td>
<td width="63" style=
'width:47.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

967,00
</td>
<td width="63" style=
'width:47.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.135,49
</td>
<td width="59" style=
'width:44.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.282,01
</td>
<td width="59" style=
'width:44.1pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.553,06
</td>
<td width="59" style=
'width:44.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.007,27
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.893,68
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3.296,60
</td>
<td width="39" style=
'width:29.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="265" valign="top" style=
'width:198.75pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="205" valign="top" style=
'width:153.5pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="245" valign="top" style=
'width:183.45pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>
- 0,21 € za vsak polni
kilometer
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="245" rowspan="3" valign="top" style=
'width:183.45pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini 70% povprečne plače
zaposlenih v elektrogospodarstvu v preteklih treh
mesecih
</td>
</tr>
<tr style='height:12.05pt'>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.05pt'>
PREVOZ na službenem
potovanju
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:12.05pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="265" valign="top" style=
'width:198.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="205" valign="top" style=
'width:153.5pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

29. KP ZA
GOZDARSTVO SLOVENIJE (<a href=
"https://www.superdavki.com/article/13183" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače za netipična dela (A) po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="55" valign="top" style=
'width:40.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="62" valign="top" style=
'width:46.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="55" valign="top" style=
'width:40.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

690,78
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

709,92
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

727,32
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

772,56
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

870,00
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.024,86
</td>
<td width="55" style=
'width:40.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.153,62
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.365,90
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.628,64
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.1pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,97
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,08
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,18
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,44
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,00
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

5,89
</td>
<td width="55" style=
'width:40.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,63
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

7,85
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

9,36
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
</table>

 

Najnižje osnovne
plače za netipična dela (B) po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border:none;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="61" valign="top" style=
'width:45.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="61" valign="top" style=
'width:45.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="61" valign="top" style=
'width:45.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="54" valign="top" style=
'width:40.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="62" valign="top" style=
'width:46.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="55" valign="top" style=
'width:40.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="56" valign="top" style=
'width:41.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="70" valign="top" style=
'width:52.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="35" valign="top" style=
'width:26.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

690,78
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

802,14
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

908,28
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

969,18
</td>
<td width="54" style=
'width:40.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.019,64
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.066,62
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.311,96
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.555,56
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.854,84
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="55" valign="top" style=
'width:41.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

na uro
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

3,97
</td>
<td width="61" style=
'width:45.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

4,61
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,22
</td>
<td width="61" style=
'width:45.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,57
</td>
<td width="54" style=
'width:40.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="61" style=
'width:45.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

5,86
</td>
<td width="54" style=
'width:40.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="62" style=
'width:46.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

6,13
</td>
<td width="55" style=
'width:40.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

7,54
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="56" style=
'width:41.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

8,94
</td>
<td width="70" style=
'width:52.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

10,66
</td>
<td width="35" style=
'width:26.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="237" valign="top" style=
'width:177.5pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="261" valign="top" style=
'width:195.6pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="216" valign="top" style=
'width:162.05pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.75pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:24.25pt'>
<td width="237" rowspan="3" valign="top" style=
'width:177.5pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 7,96 €

- do 0,99 € za
vsako dopolnjeno uro, ki jo prebije na delu nad 8 ur
</td>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- najmanj 60% stroškov javnega
prevoza
- 0,21 € za vsak polni
kilometer (kadar ni možnosti javnega prevoza) (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.75pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

- najmanj v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>**
</td>
</tr>
<tr style='height:5.85pt'>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:5.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:5.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:24.25pt'>
<td width="261" valign="top" style=
'width:195.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>
- v Sloveniji in v tujini –
0,43 € / km v primeru uporabe lastnega vozila (Uredba -
davčna*)
</td>
<td width="216" valign="top" style=
'width:162.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:24.25pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

42. KP ZA OBRT
IN PODJETNIŠTVO (<a href="https://www.superdavki.com/article/23896"
target="_top">Kolektivna pogodba</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="66" valign="top" style=
'width:49.5pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="67" valign="top" style=
'width:50.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="64" valign="top" style=
'width:47.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="57" valign="top" style=
'width:42.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="66" valign="top" style=
'width:49.6pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="60" valign="top" style=
'width:44.75pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="48" valign="top" style=
'width:35.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="50" valign="top" style=
'width:37.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="50" valign="top" style=
'width:37.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="66" style=
'width:49.5pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

864,26
</td>
<td width="67" style=
'width:50.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

993,78
</td>
<td width="59" style=
'width:44.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.048,81
</td>
<td width="64" style=
'width:47.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.110,71
</td>
<td width="57" style=
'width:42.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="66" style=
'width:49.6pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.188,65
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.75pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.243,66
</td>
<td width="48" style=
'width:35.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.273,48
</td>
<td width="50" style=
'width:37.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="50" style=
'width:37.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.424,77
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="936" colspan="15" style=
'width:702.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Zneski so usklajeni v marcu 2026 (povprečna letna
inflacija leta 2025 = 2,4%, rast BDP leta 2025 = 1,1%)

 

Opomba – zneski se usklajujejo meseca marca – glej drugi
odstavek 64. člena KP:

(2) Najnižje osnovne plače po tej
kolektivni pogodbi se s 1. marcem tekočega leta povečajo na podlagi
povprečne letne inflacije preteklega leta in enkrat letno tj. s 1.
marcem za 1/3 letne pozitivne rasti BDP preteklega leta.

(3) Plače se usklajujejo za obdobje
leta 2024 in dalje na enak način kot je določeno v drugem odstavku
tega člena.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.65pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,00 €

- v primeru dela 10
ur ali več na dan - 0,76 € (za vsako dopolnjeno uro nad 8
ur)
</td>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % cene najcenejšega
javnega prevoza ali
- najmanj 0,18 € za vsak polni
km
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6 do 8 ur: 6,70
€

- 8 do 12 ur: 9,00
€

- nad 12 ur: 17,50
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- najmanj v višini
vsakokratne <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a> povečane za
5 %.
</td>
</tr>
<tr style='height:10.35pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila <a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

43. KP ZA
POŠTNE IN KURIRSKE DEJAVNOSTI (<a href=
"https://www.superdavki.com/article/27587" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="65" valign="top" style=
'width:48.95pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="67" valign="top" style=
'width:49.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="59" valign="top" style=
'width:44.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="54" valign="top" style=
'width:40.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="60" valign="top" style=
'width:44.7pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="46" valign="top" style=
'width:34.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="48" valign="top" style=
'width:36.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="48" valign="top" style=
'width:36.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="72" valign="top" style=
'width:53.65pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="65" style=
'width:48.95pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

813,95
</td>
<td width="67" style=
'width:49.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

899,38
</td>
<td width="59" style=
'width:44.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

944,08
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.046,58
</td>
<td width="54" style=
'width:40.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.167,20
</td>
<td width="60" style=
'width:44.7pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.337,88
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.665,20
</td>
<td width="48" style=
'width:36.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="48" style=
'width:36.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.705,79
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.753,58
</td>
<td width="72" style=
'width:53.65pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.083,27
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Opomba uredništva:

2. Usklajevanje najnižjih osnovnih plač

(1) Najnižje
osnovne plače po tej kolektivni pogodbi dejavnosti se v mesecu
januarju uskladijo v višini 90-odstotne rasti cen življenjskih
potrebščin preteklega leta. Za uskladitev se uporabi uradni podatek
Statističnega urada Republike Slovenije o povprečni letni stopnji
rasti cen življenjskih potrebščin.

 

Povprečna letna stopnja rasti cen življenjskih potrebščin leta
2025 je bila 2,4%.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.65pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.9pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:29.0pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.15pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- 6,95 €

 
</td>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- 100 % cene najcenejšega
javnega prevoza oziroma 80 % zneska, določenega v 3. členu
<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

- najmanj v
višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>
</td>
</tr>
<tr style='height:10.35pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:10.35pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:29.0pt'>
<td width="266" valign="top" style=
'width:199.65pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>
- v Sloveniji – 0,43 € / km v
primeru uporabe lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
- v tujini – v višini 30% cene
litra neosvinčenega motornega bencina 95 oktanov / km (<a href=
"https://www.superdavki.com/article/26683/ref_cat/66" target=
"_top">Uredba – tujina</a>)
</td>
<td width="213" valign="top" style=
'width:159.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:29.0pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

44. KP
DEJAVNOSTI BANČNIŠTVA SLOVENIJE (<a href=
"https://www.superdavki.com/article/27514" target="_top">Tarifna
priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="67" valign="top" style=
'width:50.2pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="60" valign="top" style=
'width:44.8pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:44.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="60" valign="top" style=
'width:44.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:45.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:45.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="72" valign="top" style=
'width:54.2pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:29.35pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="67" style=
'width:50.2pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

846,20
</td>
<td width="60" style=
'width:44.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="63" style=
'width:47.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

964,71
</td>
<td width="59" style=
'width:44.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.205,86
</td>
<td width="60" style=
'width:44.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.507,33
</td>
<td width="60" style=
'width:45.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:45.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.808,80
</td>
<td width="72" style=
'width:54.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.170,57
</td>
<td width="39" style=
'width:29.35pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Opomba – Najnižje osnovne plače iz zgornje tabele se
uskladijo januarja 2027 za 90 % letne inflacije leta 2026 (letni
indeks) glede na podatke, ki jih objavi Statistični urad Republike
Slovenije.
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.25pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="262" valign="top" style=
'width:196.2pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:160.1pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="238" valign="top" style=
'width:178.35pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:48.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.25pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

Znesek povračila
stroškov prehrane med delom se določi s kolektivno pogodbo pri
delodajalcu ali s splošnim aktom delodajalca, vendar ne v nižjem
znesku, kot je delodajalec izplačal v novembru 2012
</td>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>
- 100% zneska najcenejšega
javnega prevoza
- 15% cene litra motornega
bencina (95 oktanov), če ni možen prevoz z javnimi prevoznimi
sredstvi in ne več kot določa Uredba - davčna*, do najbližje
postaje javnega prevoznega sredstva, od tam naprej pa pod pogoji na
način 100% zneska najcenejšega javnega prevoza
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
<td width="238" rowspan="3" valign="top" style=
'width:178.35pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v višini najmanj 85% povprečne
plače predpreteklega meseca zaposlenih v RS
</td>
</tr>
<tr style='height:14.1pt'>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.1pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:14.1pt'>

DNEVNICE v tujini
</td>
</tr>
<tr style='height:48.5pt'>
<td width="262" valign="top" style=
'width:196.2pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
<td width="213" valign="top" style=
'width:160.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:48.5pt'>

- v skladu s kolektivno pogodbo pri
delodajalcu ali splošnim aktom delodajalca
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

45. KP MED
DELAVCI IN DRUŽBAMI DROBNEGA GOSPODARSTVA (<a href=
"https://www.superdavki.com/article/23700/ref_cat/7" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="64" valign="top" style=
'width:48.05pt;border:solid windowtext 1.0pt; background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="64" valign="top" style=
'width:48.05pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="64" valign="top" style=
'width:48.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="59" valign="top" style=
'width:44.25pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="64" valign="top" style=
'width:47.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="59" valign="top" style=
'width:43.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="59" valign="top" style=
'width:44.3pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="60" valign="top" style=
'width:44.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="60" valign="top" style=
'width:44.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="73" valign="top" style=
'width:54.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
<td width="39" valign="top" style=
'width:28.95pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

X
</td>
</tr>
<tr>
<td width="64" style=
'width:48.05pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'>

<a name="_Hlk224106628" id="_Hlk224106628">726,29</a>
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

827,98
</td>
<td width="64" style=
'width:48.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

929,62
</td>
<td width="64" style=
'width:48.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.045,83
</td>
<td width="59" style=
'width:44.25pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="64" style=
'width:47.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.169,03
</td>
<td width="59" style=
'width:43.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.394,48
</td>
<td width="59" style=
'width:44.3pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.583,31
</td>
<td width="60" style=
'width:44.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="60" style=
'width:44.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

1.888,33
</td>
<td width="73" style=
'width:54.9pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

2.266,00
</td>
<td width="39" style=
'width:28.95pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

-
</td>
</tr>
<tr>
<td width="948" colspan="15" style=
'width:710.9pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

Opomba uredništva –
zneski so usklajeni v mesecu februarju 2026.
Povprečna letna
stopnja rasti cen življenjskih potrebščin v letu 2025 glede na leto
2024 je 2,4%.

 

»Najnižje osnovne
plače po tej kolektivni pogodbi se v mesecu februarju tekočega
koledarskega leta povečajo v višini povprečne letne stopnje rasti
cen življenjskih potrebščin preteklega leta glede na predpreteklo
leto v RS, v skladu z objavo Statističnega urad RS (SURS). Prva
uskladitev se opravi v februarju 2024.

 
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="236" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="263" valign="top" style=
'width:197.3pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="215" valign="top" style=
'width:161.35pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.2pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="236" rowspan="3" valign="top" style=
'width:177.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

-
5,00 €
</td>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- najmanj 80%
cene najcenejšega javnega prevoza
- najmanj 0,16 €
na kilometer (ni javnega prevoza)
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 6 do 8 ur: 8,00 €
- nad 8 do 12 ur: 10,00
€
- nad 12 ur: 20,00 €
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.2pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- v višini <a href=
"https://www.superdavki.com/article/27294/ref_cat/54" target=
"_top">minimalne plače</a>, povečane za 4%
</td>
</tr>
<tr style='height:6.85pt'>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:6.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:6.85pt'>
DNEVNICE v tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="263" valign="top" style=
'width:197.3pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- v Sloveniji in v tujini – v
višini 30% cene litra neosvinčenega motornega bencina 95 oktanov /
km (<a href="https://www.superdavki.com/article/26683/ref_cat/66"
target="_top">Uredba – tujina</a>)
</td>
<td width="215" valign="top" style=
'width:161.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>

48. KP ZA
DEJAVNOST POSLOVANJA Z NEPREMIČNINAMI (<a href=
"https://www.superdavki.com/article/26214/ref_cat/138" target=
"_top">Tarifna priloga</a>)
</div>

 

Najnižje osnovne
plače po tarifnih razredih:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="97%" style=
'width:97.98%;margin-left:-1.7pt;border-collapse:collapse;border:none'>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:white;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

I
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

II
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

III
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/1
</td>
<td width="47" valign="top" style=
'width:35.45pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IV/2
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/1
</td>
<td width="46" valign="top" style=
'width:34.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

V/2
</td>
<td width="63" valign="top" style=
'width:47.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/1
</td>
<td width="47" valign="top" style=
'width:35.5pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VI/2
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/1
</td>
<td width="49" valign="top" style=
'width:37.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/2
</td>
<td width="49" valign="top" style=
'width:37.0pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VII/3
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

VIII
</td>
<td width="77" valign="top" style=
'width:57.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E2EFD9;padding:0cm 5.4pt 0cm 5.4pt'>

IX
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina I
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

510,75
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

555,12
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

612,78
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

714,83
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

776,93
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.025,36
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.264,90
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.619,82
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.930,35
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina II
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

544,02
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

591,71
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

653,71
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

763,37
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

830,14
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.097,20
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.354,71
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.736,22
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.070,04
</td>
</tr>
<tr>
<td width="79" valign="top" style=
'width:59.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>

skupina III
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

577,29
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

628,30
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

694,63
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

811,97
</td>
<td width="47" style=
'width:35.45pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

883,41
</td>
<td width="46" style=
'width:34.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="63" style=
'width:47.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.169,08
</td>
<td width="47" style=
'width:35.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.444,60
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="49" style=
'width:37.0pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt'>

 
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

1.852,74
</td>
<td width="77" style=
'width:57.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>

2.209,85
</td>
</tr>
</table>

 

Povračila stroškov
in drugi prejemki:
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" width="100%" style=
'width:100.0%;border-collapse:collapse;border:none'>
<tr>
<td width="235" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREHRANA med
delom
</td>
<td width="266" valign="top" style=
'width:199.55pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

PREVOZ na in z
dela
</td>
<td width="213" valign="top" style=
'width:159.8pt;border:solid windowtext 1.0pt; border-left:none;background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt'>

DNEVNICE v
Sloveniji
</td>
<td width="234" valign="top" style=
'width:175.15pt;border:solid windowtext 1.0pt; border-left:none;background:#FFF2CC;padding:0cm 5.4pt 0cm 5.4pt'>

REGRES
</td>
</tr>
<tr style='height:19.5pt'>
<td width="235" rowspan="3" valign="top" style=
'width:176.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- 7,96 €

- 0,99 € za vsako
dopolnjeno uro dela po osmih urah dela
</td>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 100% cene najcenejšega
javnega prevoza
- najmanj 0,21 € / km, če ni
možnosti javnega prevoza (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>

- 6 do 8 ur: 9,69
€

- 8 do 12 ur: 13,88
€

- nad 12 ur: 27,81
€
</td>
<td width="234" rowspan="3" valign="top" style=
'width:175.15pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

- najmanj 65% povprečne plače v RS
po zadnjem podatku SURS.
</td>
</tr>
<tr style='height:9.85pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.85pt'>
PREVOZ na službenem
potovanju
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#DEEAF6;padding:0cm 5.4pt 0cm 5.4pt;height:9.85pt'>

DNEVNICE v
tujini
</td>
</tr>
<tr style='height:19.5pt'>
<td width="266" valign="top" style=
'width:199.55pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>
- 0,43 € / km v primeru uporabe
lastnega vozila (<a href=
"https://www.superdavki.com/article/23253/ref_cat/66" target=
"_top">Uredba - davčna*</a>)
</td>
<td width="213" valign="top" style=
'width:159.8pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:19.5pt'>

<a href=
"https://www.superdavki.com/article/27014/ref_cat/58" target=
"_top">Dnevnice - tujina (po državah v letu 2026)</a>
</td>
</tr>
</table>

 

 

*
Uredba -
davčna -
<a href="https://www.superdavki.com/article/23253/ref_cat/66"
target="_top">Uredba o davčni obravnavi povračil stroškov in drugih
dohodkov iz delovnega razmerja</a> (Uradni list RS, št. 140/06,
76/08, 63/17, 71/18, 104/21, 114/21, 87/22, 113/22 in
162/22).

** <a href=
"https://www.superdavki.com/article/26476/ref_cat/137" target=
"_top">Zakon o delovnih razmerjih – ZDR-1</a> (Uradni list RS, št.
21/13 (78/13-popr), 47/15-ZZSDT, 33/16-PZ-F, 52/16-ZDR-1A,
22/19-ZPosS, 81/19-ZDR-1B, 175/20-ZIUOPDVE, 203/20-ZIUPOPDVE,
15/21-ZDUOP, 119/21-ZČmIS-A, 206/21-ZDUPŠOP, 15/22-ZDR-1C,
54/22_ZUPŠ-1, 141/22-ZNUNBZ, 114/23-ZDR-1D,136/23-ZIUZDS in
70/25-ZUTD-I) in <a href=
"https://www.superdavki.com/article/17765/ref_cat/30" target=
"_top">Zakon o minimalni plači – ZminP</a> (Uradni list RS, št.
13/10, 92/15-ZMinP-A in 83/18-ZMinP-B).

 

Opomba
uredništva:

-    
Zneski najnižjih
osnovnih plač in povračil stroškov v zvezi z delom so zbrani po
tarifnih prilogah h KP in so informativne narave.

 
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